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2009 (9) TMI 853 - AT - CustomsExtract: ....... Appellant was not liable to pay duty. Since the Appellant has paid the duty, it is entitled to the refund of the duty paid. Hence, I hold that the impugned Order passed by the Commissioner (Appeals) is not sustainable. The same is set aside and the appeal filed by the appellant is allowed with consequential relief as per law. (Pronounced in court)
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